Phil Bardsley
Ashley Barnes (club has the option of another year)
Aaron Lennon
Ben Mee (who apparently has the option of another year should he want it.
Erik Pieters
Jay Rodriguez
Dale Stephens
James Tarkowski
Matej Vydra
Simple

I'd release Bardsley (he might well hang up his boots at the end of this campaign anyway, and perhaps go into coaching, has he been taking his badges does anyone know.)
Barnes I'd let go also, unless he seriously starts showing something in the next few months, he's been a brilliant signing for the fee we shelled out for him, but as we saw with Sam Vokes father time catches up with everyone. (He'd be a good signing for many Championship clubs given his experience at that level)
Lennon is another one who I'd be letting go, (I assume he's just a short term fix, and if Cornet does as well as we all hope, his 1st team stints will be limited)
Rodriguez is another who I'd sadly be saying goodbye too, he's done pretty well since his return, but last season he never looked up to speed, and like Barnes the PL is beyond him now, again he'd be a great pick-up for a number of Championship clubs.
Stephens to no-one's surprise is yet another who I'll happily wave goodbye too, he was a cheap signing, mainly as cover, but now Brownhill has really stepped up to the plate, Stephens is a wage we could save on, and alas for him he's been constantly plagued by injuries throughout his Burnley career.
The ones I'd definitely be looking to hold onto are.
Ben Mee- I'm confident he will soon put pen to paper on a new deal, he seems settled at Burnley, and as much as we all love him, I can't see which other PL club would be genuinely interested in him, a true Clarets legend already, and I can see him finishing his playing days at Turf Moor, no matter which division we're in.
James Tarkowski- Naturally persuading him to stay with us would be a great coup, will he stick around?, a month ago I would have said no, but now I'm not so convinced he will move on, firstly where is he going to go in the PL, and be guaranteed regular footy, he might earn more money at say Leicester or West Ham, but will he command a first team spot game in game out, as he currently enjoys at Burnley.
Erik Pieters- I wouldn't be unhappy with keeping him, he's proved a mighty valuable asset to the squad, and his versatility is vital to us. But just as with RB this may be a position where the new owners want to bring in younger blood.
Matej Vydra- Another I'm still undecided on, he undoubtedly improves the way we play, but as with our other strikers outwith Wood, he simply doesn't contribute enough goals to the cause.
Your thoughts are most welcome on this subject, whether you agree or disagree with my views.
